ITO 25(1)(1), MUMBAI V. LEELA R. JAIN, MUMBAI

ITA 5826/MUM/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3601 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 08-03-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 27-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MURLI
• Assessee Lawyers: S C KABRA
• Keywords: Tax effect

Judgement Text

5826/13LEELA 1 , INCOME-TAX APPELLATE TRIBUNAL -ABENCH MUMBAI , BEFORE S/SH.RAJENDRA,ACCOUNTANT MEMBER AND AMIT SHUKLA,JUDICIAL MEMBER ./ I.T.A. NO.5826/MUM/2013 / ASSESSMENT YEAR: 2005-06 ITO -25(1)(1), BKC BANDRA(EAST) MUMBAI-51 VS. SMT.LEELA R JAIN C-301,SHEFFIELD APARTMENT ANAND NAGAR,DAHISAR(EAST),MUMBAI-68 PAN:AAWPJ 8453 D ( /APPELLANT ) ( / RESPONDENT ) ! /CO/04/MUM/2015 / ASSESSMENT YEAR: 2005-06 ARISING OUT OF ./ I.T.A. NO.5826/MUM/2013 / ASSESSMENT YEAR: 2005-06 SMT.LEELA R JAIN ANAND NAGAR,DAHISAR(EAST),MUMBAI-68 VS. ITO -25(1)(1), BKC BANDRA(EAST),MUMBAI-51 ( ! /CROSS OBJECTOR ) ( / RESPONDENT ) REVENUE BY: SH.M MURLI ASSESSEE BY: SHRI S. C. KABRA / DATE OF HEARING: 08.03.2016 / DATE OF PRONOUNCEMENT: 08.03.2016 ,1961 254(1) '#$ ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER BENCH - CHALLENGING THE ORDER DTD.03.12.2013 OF CIT(A)- ,M UMBAI,THE ASSESSING OFFICER(AO) AND THE ASSESSEE HAVE FILED APPEAL/CROSS OBJECTION(CO). DURING THE COURSE OF HEARING,THE AUTHORISED REPRESENTATIVE(AR)STATED THAT THE ASSESS EE WAS NOT INTERESTED IN PURSUING THE CO FILED BY HER.HENCE,SAME STANDS DISMISSED AS NOT PRE SSED.IT WAS OBSERVED THAT TAX EFFECT INVOLVED IN THE APPEAL FILED BY THE ASSESSING OFFIC ER(AO)IS BELOW THE MONETARY LIMIT,(RS.10, 00,000/-)PRESCRIBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT),VIDE ITS CIRCULAR NO.21/ 2015 (F.NO.279/MISC. 142/2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. THE DEPARTMENTAL REPRESENTATIVES (DR.S),ON A QUERY BY THE BENCH,FAIRLY CONCEDED THAT THE TAX INVOLVED IN BOTH CASES WAS LESS THAN RS.10.00 L ACS. CONSIDERING THESE FACTS,WE DISMISS THE APPEAL FILED BY THE AO AS NOT MAINTAINABLE. AS A RESULT, APPEAL FILED BY THE AO AND THE CO FILED BY THE ASSESSEE STAND DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH MARCH, 2016. 8 , 2016 ( / AMIT SHUKLA ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI, DATE: 08.03.2016 JV.SR.PS. 5826/13LEELA 2 / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR A BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI .